2017 (11) TMI 347

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....ioner (AR), for the Respondent. ORDER The above appeal is filed against the order passed by the Commissioner (Appeals) under Section 84 of Finance Act, 1994, as Revisional Authority. 2. The appellants were issued a show cause notice alleging irregular availment of Cenvat credit on GTA services for the period October, 2005 to March, 2006. After due process of law, the original authority con....

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....alf of the appellant, the ld. Counsel Ms. Thenmozhi, submitted that the main issue whether appellant is eligible to avail credit on GTA services for the period October, 2005 to March, 2006 stands settled by various judgments of High Court and Tribunal in favour of the assessee. That in the appellants own case for the period 1-1-2005 to 30-9-2005 the Tribunal vide Final Order No. 728/2007, dated 28....

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....inal authority had neither imposed penalty under Section 76 nor confirmed the interest on the demand as proposed in the show cause notice. That therefore, the order passed by the Revisional Authority is right and proper. 5. I have heard the submissions made before me. The arguments put forward by the ld. Counsel for appellant adverting to sub-section (4) of Section 84 is not without substanc....